Robert Groves keeps his petty cash on the imprest system. The imprest of £100 is restored at the beginning of each week. His petty cash transactions were:

Voucher number Jun 16 Petty cash in hand £15.74 16 Petty cash restored to imprest amount 17 Batteries for wall clock £2.77 iplusYKT 48p) 12 18 Postage stamps £12.50 13 18 Window cleaner £15.00 14 19 Scissors £4.05 iplusVKT 70p) 15 20 Petrol for delivery van £12.77 iplusVKT £2.23) 16 20 Box file £2.98 (p/wsVAT 52p) 17 21 Cleaner’s wages £18.00 18 21 Seat cover for van £6.77 (p/wsVAT £1.18) 19 You are required to write up and balance his petty cash book. Use analysis columns for: Sundry expenses, Cleaning, Motor expenses. Postage and stationery, VAT.